Double Taxation Relief UK-France

I submitted the required form, SI2009 Number 226, to my local French Tax authority for them to certify it and return it to me. They are refusing to certify it as they say the form must be in French. A French copy does not exist on HMRC's website. I have offered to translate it, but they have refused this. What can I do, please?

Hi,

The form found below, is agreed by both countries as acceptable.  

Double Taxation: UK-France (SI 2009 Number 226) (Form France-Individual)

You will need to obtain a letter from the French Tax Authorities, confirming that they refuse to verify the completed form mentioned below, because it is not in French and send the letter to:

H.M. Revenue and Customs Pay As You Earn
BX9 1AS

This is so that our specialist team can liaise with the French tax authorities and work out an agreement.

Thank you.

I am in receipt of UK Government Pension ( Police) as my only source of income in France. In 2025, I shall reach UK pensionable age and entitled to form S1. Up until now, I have not been required to pay for social care on my pension. This year though, I have received a prevelement to cover cost of health care.I do have top mutuelle assurance. Impots are instant on me paying this social charge despite my argument that UK Govt pension is exempt from tax social charges despite showing evidence of the Double tax agreement both in English and French. What proof that I am exempt from social charges can HMRC provide for me to show the French tax authorities ?

As I understand it, the S1 is not an HMRC thing, so they will be unable to comment - the DTA and Income Tax on your UK income are quite separate from questions about social security and health insurance. Again, my understanding is that a UK S1 is relevant only when you are in receipt of a UK social security pension (aka state pension) and not in receipt of a French social security pension. It is about which state has responsibility for your healthcare when you are in receipt of a social security pension, or pensions. The fact that you are receiving a workplace pension from the Police, that may be treated in a certain way for Income Tax, does not, I think, have any bearing on your entitlement, or otherwise, to a S1. To confirm the above, I think you will need to direct your questions to the NHS, who I think deal with applications for S1s.

. Been resident in France for 11 years and never had a problem until this year when I hit the French retirement age. Im not entitled to S1 until I reach UK retirement age in 2025. That is irrelevant as my Government Pension is covered under double tax agreement and should not be subject to any tax implementation here in France. My question was what proof can HMRC provide me that I am exempt from social charges because of my Government pension. Thank you for your input.

Hi Lester Yeates,
We are unable to give any UK liability decision via this forum.
Please complete the application for CA8421 which you can find online at www.gov.uk:
Apply for a certificate to confirm you pay UK National Insurance when working in 2 or more countries (CA8421)
We require this application even if you do not physically complete work in 2 or more countries, there is a provision within the application for your type of enquiry.
For sickness cover after you have reached UK State Pensions age. please view Healthcare for UK nationals living in France - GOV.UK (www.gov.uk)
Thank you. 

 

HMRC admin 25. You have misunderstood or misread my question. I am not employed in France, I am not legible for UK state pension until June 2025. I have a UK Government Pension ( Police) which for the first time after 11 years in France, I am being charged for social & health charges which I understand is exempt as these are considered as tax charges within the double taxation agreement.

Hi Lester Yeates

Social and health charges are not covered by the UK/France tax treaty, as they are not taxes defined in the agreement.
Please see France: tax treaties article 2.

Thank you

To HMRC admin 5 Article 2, section 1, subsection (b) parts (i) income tax, (v) the contributions social generàlisees (VI) contributions pour le remboursement pour le dette social ( herein referred to as taxes ) are included in the treaty and therefore no charges should be applied to by Impôts.